Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this division is guilty of a petty misdemeanor; and in addition to penalties as provided in this code shall be liable in a civil action for the amount of tax due.
(1969 Code, § 24-60) (Ord. 1979-31, passed 10-9-1979) Penalty, see § 38.999